Federal Register / Vol. 88, No. 219 / Wednesday, November 15, 2023 / Notices 78473 

Revenue Code (IRC), which provides a 

credit based on costs incurred by an 

employer in establishing or 

administering an eligible employer plan 

or for the retirement-related education 

of employees with respect to the plan. 

Form 8881 also implements IRC 

section 45T, which provides a credit for 

including an eligible automatic 

contribution arrangement (as defined in 

section 414(w)(3)) in a qualified 

employer plan sponsored by the 

employer. For an eligible employer, the 

section 45E credit is 50% of the 

qualified start-up costs for a tax year, up 

to $500 for the tax year in which the 

plan is established or becomes effective 

and each of the two subsequent tax 

years. For an eligible employer, the 

section 45T credit is $500 for the first 

tax year in which the automatic 

contribution arrangement is included in 

the plan and for each of the two 

subsequent tax years. 

Current Actions: The Secure 2.0 Act 

of 2022 added new IRC section 45AA, 

Military Spouse Retirement Plan 

Eligibility Credit for Small Employers. 

Section 45AA provides a general 

business tax credit to eligible small 

employers who offer defined 

contribution plans with specific features 

that benefit military spouses. The 

section 45AA credit is, for a tax year 

during which a military spouse 

participates in the plan, up to 3 tax 

years beginning with the tax year during 

which the military spouse began 

participating in the plan, $200, plus the 

amount of employer contributions 

(other than elective deferrals) made on 

behalf of the military spouse for any of 

the 3 tax years, up to $300 for a tax year. 

The Form 8881 is being revised to add 

the Section 45AA credit. Additionally, 

the Secure 2.0 Act amended section 45E 

to permit eligible employers, with 1–50 

employees, an increased start-up costs 

credit of 100% of the qualified start-up 

costs for a tax year, up to $500 for the 

tax year in which the plan is established 

or becomes effective and each of the two 

subsequent tax years. The Secure 2.0 

Act also amended section 45E to permit 

an additional credit for employer 

contributions by certain eligible 

employers, in an amount equal to an 

applicable percentage of eligible 

employer contributions to a defined 

contribution plan, for up to 5 tax years 

beginning with the tax year in which the 

plan is established. The Form 8881 is 

being revised to include these additions 

under section 45E. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

66,667. 

Estimated Time per Respondent: 8 

hours, 38 minutes. 

Estimated Total Annual Burden 

Hours: 575,337. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. Comments 

will be of public record. Comments are 

invited on: (a) whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information has practical utility; (b) the 

accuracy of the agency’s estimate of the 

burden of the collection of information; 

(c) ways to enhance the quality, utility, 

and clarity of the information to be 

collected; (d) ways to minimize the 

burden of the collection of information 

on or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: November 7, 2023. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2023–25148 Filed 11–14–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Proposed Collection; 

Comment Request; Generic Clearance 

for the Collection of Qualitative 

Feedback on Agency Service Delivery 

AGENCY: Departmental offices, U.S. 

Department of the Treasury. 

ACTION: Notice of information collection; 

request for comment. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other federal agencies to comment on 

the proposed information collections 

listed below, in accordance with the 

Paperwork Reduction Act of 1995. 

DATES: Written comments must be 

received on or before January 16, 2024. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

Treasury PRA Clearance Officer, 1750 

Pennsylvania Ave. NW, Suite 8100, 

Washington, DC 20220, or email at 

PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Spencer W. Clark by 

emailing PRA@treasury.gov, calling 

(202) 927–5331, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Generic Clearance for the 

Collection of Qualitative Feedback on 

Agency Service Delivery. 

OMB Control Number: 1505–0231. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The collection of 

information is necessary for the 

Department to solicit customer and 

stakeholder feedback with respect to 

timeliness, appropriateness, accuracy of 

information, courtesy, efficiency of 

service delivery, and resolution of 

issues with service delivery. Responses 

will be assessed to plan and inform 

efforts to improve or maintain the 

quality of service offered to the public. 

Form: None. 

Affected Public: Businesses or other 

for-profits; Non-profit institutions, State 

and Local Governments; Individuals 

and Households. 

Estimated Number of Respondents: 

14,000. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 14,000. 

Estimated Time Per Response: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 3,500 hours. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and included in the 

request for Office of Management and 

Budget approval. All comments will 

become a matter of public record. 

Comments are invited on: (a) whether 

the collection of information is 

necessary for the proper performance of 

the functions of the agency, including 

whether the information shall have 

practical utility; (b) the accuracy of the 

agency’s estimate of the burden of the 

collection of information; (c) ways to 

enhance the quality, utility, and clarity 

of the information to be collected; (d) 


ddrumheller on DSK120RN23PROD with NOTICES1
78474 Federal Register / Vol. 88, No. 219 / Wednesday, November 15, 2023 / Notices 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of technology; and (e) estimates of 

capital or start-up costs and costs of 

operation, maintenance, and purchase 

of services required to provide 

information. 

Authority: 44 U.S.C. 3501 et seq. 

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–25127 Filed 11–14–23; 8:45 am] 

BILLING CODE 4810&ndashAK–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0706] 

Agency Information Collection Activity 

Under OMB Review: Application for 

Reimbursement of National Exam Fee 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration 

(VBA), Department of Veterans Affairs, 

will submit the collection of 

information abstracted below to the 

Office of Management and Budget 

(OMB) for review and comment. The 

PRA submission describes the nature of 

the information collection and its 

expected cost and burden, and it 

includes the actual data collection 

instrument. 

DATES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice by clicking on the following link 

www.reginfo.gov/public/do/PRAMain, 

select ‘‘Currently under Review—Open 

for Public Comments’’, then search the 

list for the information collection by 

Title or ‘‘OMB Control No. 2900–0706.’’ 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 810 Vermont Ave. NW, 

Washington, DC 20420, (202) 266–4688 

or email Maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0706’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: 

Authority: Public Law 108–454 and 

Public Law 111–377; 38 U.S.C. 5101 and 

CFR 21.1030. 

Title: Application for Reimbursement 

of National Exam Fee, VA Form 22– 

0810. 

OMB Control Number: 2900–0706. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: VA will use the information 

collected to determine whether the 

claimant qualifies to receive 

reimbursement for a claimed national 

test, and if so, the amount of the 

reimbursement of the fee charged. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information 

unless it displays a currently valid OMB 

control number. The Federal Register 

Notice with a 60-day comment period 

soliciting comments on this collection 

of information was published at 88 FR 

60743 on Tuesday, September 5, 2023, 

Page 60743. 

Affected Public: Individuals and 

Households. 

Estimated Annual Burden: 57 hours. 

Estimated Average Burden Time per 

Respondent: 15 minutes. 

Frequency of Response: Once. 

Estimated Number of Respondents: 

230. 

By direction of the Secretary: 

Maribel Aponte, 

VA PRA Clearance Officer, Office of 

Enterprise and Integration, Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2023–25179 Filed 11–14–23; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

National Research Advisory Council, 

Notice of Meeting 

The Department of Veterans Affairs 

(VA) gives notice under the Federal 

Advisory Committee Act, 5 U.S.C. ch. 

10, that the National Research Advisory 

Council will hold a meeting on 

Wednesday, December 6, 2023, by 

Teams. The teleconference number is 1– 

872–701–0185, Phone Conference ID: 

830 018 956# or the meeting link is 

https://teams.microsoft.com/l/meetupjoin/19%3ameeting_NGYzZDdiN2Mt

YWYwOC00ZDE0LThm

NjctZTUzNjk0YzRl

MmJm%40thread.v2/0?

context=%7b%22Tid%22%3a%22

e95f1b23-abaf-45ee-821db7ab251ab3bf%22

%2c%22Oid%22%3a%227a4935a6- 

e7e0-4f23-b7e9-443546f09fa8%22%7d. 

The meeting will convene at 11:00 

a.m. and end at 2:00 p.m. Eastern 

Standard Time. This meeting is open to 

the public and will include time 

reserved for public comment at the end 

of the meeting. The public comment 

period will be 30 minutes. Individual 

stakeholders will be afforded three to 

five minutes to express their comments. 

The purpose of the National Research 

Advisory Council (NRAC) is to advise 

the Secretary on research conducted by 

the Veterans Health Administration, 

including policies and programs 

targeting the high priority of Veterans’ 

health care needs. 

On December 6, 2023, the agenda will 

include remarks from the Assistant 

Undersecretary of Health, Discovery, 

Education, and Affiliate Networks 

(DEAN); The NRAC vision for 

supporting the VA Research Enterprise; 

VA Office of Research and Development 

policy updates; Sensitive Species 

Subcommittee and Diversity and 

Inclusion Subcommittee annual 

updates; updates on Pathology 

Specimen Storage and an overview of 

the National Academic Affiliations 

Council (NAAC) and opportunities for 

collaboration with the NRAC. 

No time will be allocated at this 

meeting for receiving oral presentations 

from the public. Members of the public 

may submit written statements for 

review by the NRAC in advance of the 

meeting. Public comments may be 

received no later than close of business 

November 24, 2023, for inclusion in the 

official meeting record. Please send 

statements to Rashelle Robinson, 

Designated Federal Officer, Office of 

Research and Development (14RD), 

Department of Veterans Affairs, 810 

Vermont Avenue NW, Washington, DC 

20420, at 202–443–5768, or 

Rashelle.robinson@va.gov. Any member 

of the public seeking additional 

information should contact Rashelle 

Robinson at the above phone number or 

email address noted above. 

Dated: November 9, 2023. 

LaTonya L. Small, 

Federal Advisory Committee Management 

Officer. 

[FR Doc. 2023–25229 Filed 11–14–23; 8:45 am] 

BILLING CODE P 


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